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All Journal Economica: Jurnal Ekonomi Islam Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Indianik Aminah
Politeknik Negeri Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat; Indianik Aminah; Novitasari Novitasari
account Vol 7 No 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3551

Abstract

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat ayuliatmahidayat@gmail.com Indianik Aminah indianikmashuri@gmail.com Novitasari novitasari26@gmail.comProgram Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover
Securities Issuance Considerations As an External Funding Source for Sharia Commercial Banks Ida Syafrida; Indianik Aminah; Taufik Awaludin
Economica: Jurnal Ekonomi Islam Vol 11, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2020.11.2.4787

Abstract

Abstract: This research is to formulate dominant aspects and sub-aspects of benefits, opportunities, costs, risks for the Issuance of Sukuk and shares as an external funding source for Sharia Banks (IBs). The fundamental problem is related to the less optimal role of Islamic banking in the national economy because the market share is 5.94% (early 2019). It is necessary to increase external funding sources through the Issuance of Sukuk and shares. There were 3 IBs share issuers: BPDS, BRIS, BTPNS, and 4 IBs Sukuk issuers: BMI, BSM, BNIS, BRIS. The method uses Analytic Network Process to identify dominant aspects and sub-aspects that IBs consider to issue Sukuk and shares. The primary data from in-depth interviews with each 5 Sukuk and share issuer expert practitioners of  IBs Treasury and Corporate Planning. The consideration of  IBs is much influenced by the benefit and opportunity aspects. Dominant sub-aspects of  IBs considerations in Sukuk issuance: sources of funds for capital and business expansion (benefit aspects), oversubscribed investor demand (opportunity aspects), cost of capital (cost aspects), sharia compliance risks (risk aspects). Dominant sub-aspects of public share issuance: increasing capital (benefit aspect), broad investor base (opportunity aspect), underwriter costs (cost aspect), information disclosure demands (risk aspect).Abstrak: Penelitian ini untuk merumuskan aspek dan sub-aspek dominan dari manfaat, peluang, biaya, dan risiko (BOCR) atas penerbitan sukuk dan saham publik sebagai sumber pendanaan eksternal Bank Umum Syariah (BUS). Dasar masalah terkait belum optimalnya peran perbankan syariah dalam perekonomian nasional karena pangsa pasar yang baru mencapai 5,94% dari total perbankan nasional (awal tahun 2019).  Ini disebabkan minimnya permodalan dan skala industri serta individual BUS, sehingga perlu peningkatan sumber pendanaan eksternal melalui penerbitan sukuk dan saham publik. Di awal 2019 terdapat 3 BUS emiten saham: BPDS, BRIS, BTPNS dan 4 BUS emiten sukuk: BMI, BSM, BNIS, BRIS. Metode analisis data menggunakan Analytic Network Process untuk mengidentifikasi aspek dan sub-aspek dominan yang menjadi pertimbangan BUS menerbitkan sukuk dan saham publik. Data utama hasil wawancara terhadap masing-masing 5 praktisi ahli Treassury dan Corporate Planning BUS emiten saham dan emiten sukuk. Pertimbangan BUS dominan dipengaruhi aspek manfaat kemudian aspek peluang.  Sub-aspek dominan pertimbangan BUS dalam penerbitan sukuk yaitu: sumber dana ekspansi usaha dan permodalan (aspek manfaat), permintaan investor berlebih (aspek peluang), biaya modal (aspek biaya), risiko kepatuhan syariah (aspek risiko). Sub-aspek dominan penerbitan saham publik yaitu: meningkatkan permodalan (aspek manfaat), luasnya basis investor (aspek peluang), biaya penjamin emisi (aspek biaya), tuntutan keterbukaan informasi (aspek risiko). 
Menelaah Signifikansi Penerapan PSAK 72 pada Kinerja Keuangan Risma Esta Yuliati; Utami Puji Lestari; Indianik Aminah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.001

Abstract

Study of PSAK 72’s Significance Application to Financial PerformancePurpose: Determine the impact on financial performance as a result of implementing revenue recognition based on the new standard PSAK 72. Method: Quantitative descriptive method and non-probability purposive sampling techniques. Results: Based on PSAK 72, income from export still can be recognized because there is only a temporary difference due to the timing of revenue recognition with performance obligations that can be completed in less than one year. PSAK 72 does not have a significant impact on the company’s financial performance, but also no better than PSAK 23 as the previous standard. Novelty: The study presents the results of PSAK 72 significance application of a new standard of revenue recognition replacing previous standard PSAK 23. Contribution: Help companies especially LQ45 to find out the impact of PSAK 72 on export revenue. Menelaah Signifikansi Penerapan PSAK 72 pada Kinerja Keuangan Tujuan: Mengetahui dampak pada kinerja keuangan sebagai akibat dari penerapan pengakuan pendapatan berdasarkan pedoman baru PSAK 72. Metode: Metode deskriptif kuantitatif dan teknik pengambilan sampel non-probability purposive sampling. Hasil: Berdasarkan PSAK 72 pendapatan ekspor tetap dapat diakui karena hanya terdapat perbedaan sementara akibat waktu pengakuan pendapatan dengan kewajiban pelaksanaan yang dapat diselesaikan kurang dari satu tahun. PSAK 72 tidak memberikan dampak signifikan pada kinerja keuangan perusahaan, tetapi juga tidak lebih baik dibanding PSAK 23 sebagai standar sebelumnya. Kebaruan: Penelitian menyajikan hasil penelaahan signifikansi PSAK 72 sebagai standar baru pengakuan pendapatan menggantikan standar sebelumnya PSAK 23. Kontribusi: Membantu perusahaan khususnya perusahaan LQ45 untuk mengetahui dampak PSAK 72 terhadap pendapatan ekspor.
Business plan for business development and financing opportunities for (micro) small and medium enterprises Ratna Juwita; Mia Andika Sari; Lini Ingriyani; Anis Wahyu Intan Maris; Sabar Warsini; Indianik Aminah
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 1 (2024): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i1.19499

Abstract

One of the problems faced by MSMEs is the difficulty of obtaining capital from outside parties. After conducting interviews with the Bogor Regency MSME association which accommodates about 700,000 MSMEs, information was obtained that one of the causes of the funding difficulties was the unavailability of a business plan by MSMEs. This was also confirmed through answers from MSMEs trainees, where 100% of MSMEs did not have a written business plan either manually or digitally. The method for community development activities is Participatory Action Research (PAR), which emphasizes meeting needs and solving problems in the community. The Business Model Canvas method was chosen for making MSMEs' business plan by reviewing the literature and paying attention to best practices. After attending the training, all MSMEs understand the Business Model Canvas (BMC). After understanding BMC, all MSMEs created business models in groups with assistance from community engagement team (authors). MSMEs fill all blocks relatively well in BMC, but there needs to be an increase in filling customer segments and cost structure. Next, the business model created by the MSME is input into a digital application, which is ready to be printed by the MSME (carried out in the next activity). It is hoped that this business model in digital and print form will answer one of the administrative obstacles in obtaining external funding.
Co-Authors A.Yuliatma Hidayat Anis Wahyu Intan Maris Ida Syafrida Lestari, Utami Puji Lini Ingriyani MARIA BINTANG Mia Andika Sari Ratna Juwita* Risma Esta Yuliati Sabar Warsini Taufik Awaludin